Can she still petition for me or that would be a problem if she owes the IRS?

A U.S. citizen may become married to a foreign national and then sponsor the foreign national in a marriage-based Adjustment of Status application notwithstanding her debit to the IRS or outstanding loans and debts. If the U.S. citizen's documentable income does not reach the level specified in the Guidelines for the appropriate family size (i.e., if she has any dependent children, she would need to show documentable income at a higher amount than if you and she were to be the only people in the household). Without sufficient documentable income, it will become necessary to have a "joint sponsor" - that person may be virtually any adult U.S. citizen or Permanent Resident who has sufficient documentable income and who is willing to assume the responsibilities specified in the Affidavit of Support form. It would be wise to be represented by an immigration attorney in the application process. Some immigration law firms, including mine, offer legal services on a "flat fee" basis so that a client will know the total expense from the very beginning, and a few immigration law firms, including mine, offer an initial consultation free of charge.

She has to find a joint sponsor. It depends on her income. Having a debt is not an issue as long as she has income that covers the minimum level in i 864p form.